§ 13–103
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 13-103 (2026)
Title 13. Procedure
Subtitle 1. Definitions; General Provisions
§ 13–103LinkCopy Citation
(a)
A tax collector shall apply a payment under this title first to any penalty and accrued interest and then to the unpaid tax.
(b)
This section does not affect the authority of a tax collector to compromise claims or to abate or waive penalties or interest.